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July 25, 2019 : Steven A. Dimengo and Richard B. Fry | 7th Annual Ohio State and Local Tax Conference

Ohio Sales / Use Tax: Supreme Court says “keep the taps flowing sans tax,” limiting the scope of taxable building maintenance and janitorial services

December 28, 2018

Ohio Sales / Use Tax: Supreme Court says “keep the taps flowing sans tax,” limiting the scope of taxable building maintenance and janitorial services. In Great Lakes Bar Control v. Testa, 2018-Ohio-5207, the Ohio Supreme Court ruled that maintaining and cleaning draft beer lines falls outside the scope of a taxable “building maintenance and janitorial… Read More

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Ohio’s burdensome municipal income tax structure hinges on the meaning of “levy.”

December 12, 2018

Much-needed simplification of Ohio’s overly burdensome municipal income tax structure hinges on the meaning of “levy.” The 10th District Court of Appeals has heard oral arguments to decide the fate of Ohio’s efforts to reform municipal income tax for businesses and enact a centralized filing system. Last year, Ohio enacted H.B. 49, which allows businesses… Read More

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Cincinnati Reds notch offseason victory | Ohio Supreme Court’s groundbreaking decision finds promotional items exempt from Ohio sales & use tax.

November 21, 2018

The Cincinnati Reds notch an offseason victory, as the Ohio Supreme Court rules that bobbleheads and other promotional items are resold as part of ticket purchase making them exempt from Ohio sales / use tax. The Court quoting longtime Reds radio announcer, Marty Brennaman, “this one belongs to the Reds.” In a groundbreaking decision reversing… Read More

Adapting to a post-Wayfair world | What your business must do to comply with its multistate tax obligations

November 6, 2018

  It has been over four months since the landmark decision in South Dakota v. Wayfair was handed down. Twenty states are now enforcing some type of economic nexus threshold for sales tax collection, most of which mirror the South Dakota statute upheld in Wayfair. The following are critical issues business owners and managers need… Read More

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Ohio Sales / Use Tax- Ohio Supreme Court Recognizes Expansive Scope of Manufacturing Exemption

July 20, 2018

The Ohio Supreme Court recently reversed an Ohio Board of Tax Appeals decision addressing when the manufacturing process begins in Lafarge N. Am., Inc. v. Testa. Lafarge used bull-dozers, loaders, and dump trucks to break up and transport slag from a slag mountain. The bull-dozers ripped slag from the slag mountain and then crushed it… Read More

Ohio Tax Legislative Update – Taxpayers’ direct right of appeal reinstated, bright-line residency amended, and oil & gas exemption clarified

July 17, 2018

Direct Right of Appeal to Ohio Supreme Court reinstated   Governor Kasich signed Sub. H.B. 292 on June 14, 2018 reinstating the right of Ohio taxpayers to appeal many decisions of the Ohio Board of Tax Appeals (“BTA”) directly to the Ohio Supreme Court. This is a victory for Ohio taxpayers as it will reduce… Read More